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NY B87979

August 25, 1997

CLA-2-46:RR:NC:SP:230 B87979


TARIFF NO.: 4602.90.0000

Ms. Barbara Y. Wierbicki
Serko & Simon LLP
One World Trade Center - Suite 3371
New York, NY 10048

RE: The tariff classification of a handbag from China.

Dear Ms. Wierbicki:

In your letter dated July 29, 1997, on behalf of your client, Bi-Rite Corp. (Wheeling, Illinois), you requested a tariff classification ruling.

A sample identified as a style # KK(BR)616978#E handbag was submitted and is being returned as requested. The item has a base measuring 11 1/4 by 3 inches, and a height of approximately 9 1/2 inches.

The bag's base is made of a continuous sheet of imitation leather (i.e., plastic having a leather-like surface texture and a glued fabric backing), but its sides are composed of numerous strips of such material. The bulk of the exterior is covered by a series of parallel, 9-mm-wide strips of the material placed horizontally, edge-to-edge, around the bag's circumference. These are held in position by a series of interlaced, 5-mm-wide binding strips (of the same material) which run vertically at one-inch intervals.

The interior of the bag, which is lined with woven textile fabric, is partitioned into two sections, each of which has a zippered closure. The bag also features dual, imitation-leather carrying handles and a detachable shoulder strap.

Since the instant bag is made essentially of strips of plastics over 5 mm in width, it qualifies as an article of plaiting materials for purposes of Chapter 46, Harmonized Tariff Schedule of the United States (HTS).

Accordingly, the applicable subheading for the style # KK(BR)616978#E handbag will be 4602.90.0000, HTS, which provides for other (non-enumerated) articles of plaiting materials. The rate of duty will be 4.2%.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paul Garretto at (212) 466-5779.


Gwenn Klein Kirschner

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